Editor's note: Every NFL team is preparing to attack its offseason to-do list, with free agency set to open March 12 and the draft April 25-27. This is the 14th of 32 reports in 32 days by Sporting News NFL correspondents, who will analyze the offseason game plan for each team. Thursday:Cleveland Browns.

Talent overview

One of the dangers of having a successful run of draft classes is that eventually those second contracts come due. For the Cincinnati Bengals, that run of trying to keep a core of young players begins this offseason.

The most important free agents for the Bengals are the ones on their own team. Right tackle Andre Smith and defensive end Michael Johnson are at the top of the list, but another priority should be trying to extend the contract of defensive tackle Geno Atkins, who led the league's interior linemen with 12.5 sacks last season.

With 23 unrestricted free agents, coach Marvin Lewis said it is unrealistic to expect the team to retain them all. But if the Bengals are going to make the playoffs three straight years for the first time in franchise history, keeping most of the defense intact will be a priority.

Key departures

Middle linebacker Rey Maualuga came in with a lot of fanfare in 2009 when he was drafted in the second round, but he has not lived up to expectations and has struggled the past two years. If Maualuga departs, as expected, Vontaze Burfict — who led the team in tackles as a rookie last season — could move back to his natural position in the middle.

Also not likely to return are linebacker Manny Lawson, who was on the field for only one third of the snaps; running back Bernard Scott, who has been plagued by injuries, and wide receiver Brandon Tate.

Needs/targets

1. Outside linebacker. If the Bengals do not re-sign Maualuga, Burfict would move to the middle. Thomas Howard played in only one game last season because of a knee injury but led the team in tackles in 2011. They also have some young, unproven talent in Emmanuel Lamur and Dontay Moch.

Houston Texans free agent Connor Barwin would be a good target but is likely to be out of the Bengals' price range considering the money they need to allot to re-sign Smith and Johnson. A more realistic possibility is Jacksonville Jaguars' Daryl Smith, who will be 31 going into next season and might want to play for a contender.

2. Safety. After Reggie Nelson, who tied for the team lead in interceptions with three and can play either free or strong safety, there is a big drop-off at the position. Chris Crocker was re-signed before Week 4, and Nate Clements saw action there during the first half of the season. Crocker could be re-signed, but it's more likely the Bengals will look to the draft to get better at the position.

Texas' Kenny Vaccaro and Florida's Matt Elam should get consideration when the Bengals pick 21st overall in the first round. If the Bengals look to free agency, the Detroit Lions' Louis Delmas could receive some interest since he isn't expected to command a huge price tag.

3. Running back.BenJarvus Green-Ellis had a career-best 1,094 yards last season and had four 100-yard games down the stretch, but the team would prefer to use a committee approach rather than rely heavily on Green-Ellis.

Many have linked Miami Dolphins free agent Reggie Bush to the Bengals, and he would provide a nice change-of-pace option. But it is difficult to envision Bush in stripes considering the list of players the Bengals must re-sign. The Bengals look to the draft, which has plenty of depth at running back in Rounds 2-4, with North Carolina's Giovani Bernard, Clemson's Andre Ellington and UCLA's Johnathan Franklin.

4. Cornerback.Leon Hall came back from his 2011 Achilles' injury and had three interceptions in the last four games, including two he returned for touchdowns. The Bengals drafted Dre Kirkpatrick in the first round last year, but he missed most of the season due to injuries. Even if the Bengals re-sign Adam "Pacman" Jones and Terence Newman, which appears likely, they have to start getting younger at the position. It is possible they could draft a corner in the early to middle rounds.

5. Quarterback.Andy Dalton is 19-13 as the starter in his first two seasons. But with Bruce Gradkowski a free agent, there remains a question about who will be the backup. Zac Robinson has been on the practice squad the past two seasons, but the team could look to the late rounds to bring someone in to compete for the backup spot. Or they could bring back Gradkowski with a one-year deal.

Reedy's take

The Bengals enter free agency with the most cap room of any team at nearly $53 million. But considering the cap will remain flat the next couple of seasons, they have a lot of decisions to make this offseason and next offseason about how many of their core players they are willing to keep.

They did a good job of that on offense in 2006, locking up most of the starters, but injuries and immaturity both on and off the field ended up catching up to them. This group seems better prepared to handle success and adversity, as evidenced by a 7-1 finish to make the playoffs after a 3-5 start last season.

The ultimate indicator, though, is playoff success, and this franchise will enter the upcoming season at 22 years and counting without a postseason win.

The Bengals should enter the season as a playoff contender, but they need more consistency on offense and more big plays from Dalton if they are to reach the next level. They also need to keep the core of their pass rush on defense.

Joe Reedy covers the Bengals for Sporting News and the Cincinnati Enquirer.